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随着会计电算化及网络会计的普及,企业会计核算和会计管理的环境发生了很大的变化,会计核算的准确性和可靠性得到了极大的提高。同时,也为企业的内部控制带来了许多新的问题,对企业内部控制制度造成了极大的冲击,亟待建立一整套适合电算化会计系统的内部控制制度。
With the popularization of accounting computerization and network accounting, the environment of enterprise accounting and accounting management has undergone great changes, and the accuracy and reliability of accounting have been greatly improved. At the same time, it also brought many new problems to the internal control of the enterprise and caused a great impact on the internal control system of the enterprise. It is urgent to establish a set of internal control system suitable for the computerized accounting system.